https://www.taxtmi.com/article/detailed?id=7013 Interest liability arises from the date of determination under the statutory interest provision; when a Tribunal upholds duty but remands for fresh quantification, the original adjudication ceases to be operative and the post-remand adjudicating authority's order is the relevant date for calculating interest. Explanatory provisions excluding periods do not apply where the appellate process did not alter liability, and if duty is paid without delay after the remand adjudication, interest is not justified. en-us Thu, 29 Sep 2016 11:12:07 +0530 Thu, 29 Sep 2016 11:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7013 Interest liability arises from the date of determination under the statutory interest provision; when a Tribunal upholds duty but remands for fresh quantification, the original adjudication ceases to be operative and the post-remand adjudicating authority's order is the relevant date for calculating interest. Explanatory provisions excluding periods do not apply where the appellate process did not alter liability, and if duty is paid without delay after the remand adjudication, interest is not justified. Articles Central Excise Thu, 29 Sep 2016 11:12:07 +0530 https://www.taxtmi.com/article/detailed?id=7013